Tax Collection 1 Income Tax Assessable Low Value Pool Deduction Financial Investments Other Amount This is the value, during the relevant period, for the income tax assessable low value pool deductions from financial investments not covered by categories elsewhere. Income Tax Assessable Low Value Pool Deduction Rental Property Other Amount This is the value, during the relevant period, for the income tax assessable low value pool deductions from rental properties not covered by categories elsewhere. Income Tax Credit Trustee Tax Paid Share Amount This is the value, during the relevant period, for the total share of credits for tax paid by a trustee on trust income. Income Tax Eligible Personal Superannuation Contribution Indicator This indicates whether the individual made an eligible personal superannuation contribution (for which they are not claiming a deduction) to a complying superannuation fund or retirement savings account. A choice of TRUE/FALSE values. true = individual made an eligible personal superannuation contribution. false = individual did not make an eligible personal superannuation contribution. Income Tax Employment Business Other Amount This is the value, during the relevant period, for income from employment and business when the taxpayer made personal superannuation contribution (for which they are not claiming a deduction) to a complying super fund or retirement savings account. Income Tax Excepted Income Under 18 Code This is a code to describe the income of an individual who is under 18 years of age. Valid values are: Under 18 and exempt = Individual is under 18 years of age and is an exempt person. Multiple sources income and deductions = Individual is under 18 years of age and had income and deductions from one or more sources. 18 in subsequent year = Individual who will be 18 years in subsequent year. Income Tax Excepted Net Income Under 18 Amount This is the value, during the relevant period, for the amount of exempt income for an individual who is under 18 years of age to be taxed at normal rates. Income Tax Family Trust Distribution Where Tax Paid Amount This is the value, during the relevant period, for any distribution to an individual on which family trust distribution tax has been paid and for which they would have had to show as assessable income if the tax had not been paid. Income Tax Financial Investments Other Amount This is the value, during the relevant period, for the income tax assessable financial investments not covered by categories elsewhere. Income Tax Franking Credits New Zealand Amount This is the value, during the relevant period, for Australian franking credits from a New Zealand company that the entity is entitled to, whether received directly by way of franked dividends or franked non-share dividends by the company, or indirectly through a trust or partnership. Income Tax Franking Credits Share Amount This is the value, during the relevant period, for the share of any allowable franking credits which are able to be claimed as a franking tax offset through a partnership or trust. Income Tax Income Category 1 Other Amount This is the value, during the relevant period, for the category one income not covered by categories elsewhere. Income Tax Income Category 1 Other Code A code that identifies the type of other income in category one. Valid values are: Salary and wage income = Salary and wage income. Non provisional income = Non provisional income. Income Tax Income Category 1 Other Text The description of the type of the category one other income. The following types of income are included in category one: - lump sum payments in arrears, except for those relating to superannuation income streams. - foreign exchange gains. - benefits or prizes from investment-related lotteries and some game-show winnings. Income Tax Income Category 1 Total Amount This is the value, during the relevant period, for the total of category one other income. Income Tax Income Category 2 Other Amount This is the value, during the relevant period, for the category two income not covered by categories elsewhere. Income Tax Income Category 2 Other Code A code that identifies the type of other income in category two. Valid values are: Salary and wage income = Salary and wage income Non provisional income = Non provisional income Income Tax Income Category 2 Other Text The description of the type of the category two other income. Following types of income are included in category two: - jury attendance fees. - royalties. - bonus amounts distributed from friendly society income bonds. - taxable scholarships, bursaries, grants or other educational awards. - income from activities as a special professional. - payments made to you under an income protection, sickness or accident insurance policy where the premiums were deductible and the payments replaced income not categorised elsewhere. - interest from infrastructure borrowings if you intend to claim a tax offset. - allowances or payments you received as a member of a local government council. - other taxable allowances or payments you received from the Department of Human Services. Income Tax Income Category 2 Total Amount This is the value, during the relevant period, for the total of category two other income. Income Tax Income Type Code This code identifies the source of income. Valid values are: Business = Business income Personal Services Income = Personal services income Income Tax Investment Partnership Other Source Amount This is the value, during the relevant period, for income from investments, partnerships and specific other sources. Total income from: - Deposits or repayments from the farm management deposits scheme. - Foreign entity income. - Bonuses from life insurance companies or friendly societies. - Forestry managed investment scheme income or deductions. - Interests. - Dividends. - Distributions from trusts. - Rental Income. - Partnership. - Deposits or repayments from the farm management. - Deposits scheme. - Income other than employment or business income. - Employment or business income received in current reporting period that relates to an earlier income year. Income Tax Losses Brought Forward Non Primary Production Amount This is the value, during the relevant period, for non-primary production losses carried forward from earlier income years. Income Tax Losses Brought Forward Primary Production Amount This is the value, during the relevant period, for primary production losses carried forward from earlier income years. Income Tax Losses Claimed Non Primary Production Amount This is the value, during the relevant period, for assessable non-primary production losses this income year. Income Tax Losses Claimed Primary Production Amount This is the value, during the relevant period, for primary production losses claimed this income year. Income Tax Losses Type Code This is a code to identify the circumstances in which the loss was incurred. Valid values are: 1 = Individual taxpayer's assessable income from the business activity for this income year was at least $20,000 and they met the income requirement. 2 = The business activity produced a profit for tax purposes in three out of the past five years (including the current year) and they met the income requirement. 3 = The value of real property assets or interests in real property (excluding any private dwelling) used on a continuing basis in carrying on the business activity was at least $500,000 and they met the income requirement. 4 = The value of certain other assets (except cars, motor cycles or similar vehicles) used on a continuing basis in carrying on the business activity was at least $100,000 and they met the income requirement. 5 = ATO advised them in writing that the Commissioner will exercise his discretion to allow them to claim a loss for that business activity for the current income year. 6 = The loss was from a business activity they operated that was a professional arts business and their assessable income (excluding any net capital gain) from sources not related to that activity was less than $40,000. 7 = The loss is from a business activity they operated that is a primary production business and their assessable income (excluding any net capital gain) from sources not related to that activity was less than $40,000. 8 = The above loss codes don't apply and the loss was not solely due to Division 41 deductions. 0 = Passive investment - partnership. Income Tax Part Year Tax Free Threshold Eligible Months Number This is the number of months the individual is an Australian resident for the reporting period during which they are eligible for the tax free threshold. Income Tax Return Type Code This indicates if the taxpayer return is to be treated as a short form rather than a complete return. Valid values are: Short = the return is a short form for refund of franking credits. Income Tax Tax Offset Refundable Other Code A code to indicate other refundable tax offset. Valid values are: ConservationTillageRefundableTaxOffset = Refundable tax offset for an eligible no-till seeder (eligible seeder) used in conservation tillage farming practices. BeneficiarySpecialDisabilityTrust = The tax paid by the trustee as a refundable tax offset for the principal beneficiary of a Special Beneficiary Trust. MultipleTaxOffsets = Multiple offsets claimed. Income Tax TFN Amounts Withheld From Gross Interest Amount This is the value, during the relevant period, for Tax File Number (TFN) amounts withheld from gross interest where a TFN has not been provided to the financial institution. Income Tax Trust Income Not Included In Taxable Income Amount This is the value, during the relevant period, for the amount of net income of a trust that the trustee was liable to pay tax on because the individual's spouse was under a legal disability. A spouse is under a legal disability here if they were bankrupt, a person who was declared legally incapable because of a mental condition, or under 18 years old on the last date of reporting period.